Probate in Maryland: A Complete Guide

Maryland is one of the very few states that imposes both an estate tax and an inheritance tax. Combined with its unique Orphans' Court and Register of Wills system, Maryland probate has more moving parts than most states. This guide walks through every step.

Does Maryland Always Require Probate?

No. Assets that pass outside of probate include those held in a revocable living trust, accounts with payable-on-death or transfer-on-death designations, life insurance and retirement accounts with named beneficiaries, joint tenancy property with right of survivorship, and property held by spouses as tenants by the entirety. Maryland has not adopted transfer-on-death deeds for real estate, so a revocable living trust is often the most reliable way to keep Maryland real estate out of probate.

The Orphans' Court and Register of Wills

Maryland's structure is unusual: every county (and Baltimore City) has both a Register of Wills — an elected administrative office that handles the day-to-day probate paperwork — and an Orphans' Court, an elected three-judge court that handles disputed matters and contested probate. Most administrative steps go through the Register of Wills; only disputes go to the Orphans' Court.

The Three Levels of Maryland Administration

• Small Estate (≤ $50,000, or ≤ $100,000 if the surviving spouse is the sole heir or sole beneficiary under the will): A streamlined process with reduced filings and lower fees.
• Regular Estate: The traditional process for estates above the small estate threshold — full inventory, accounting, claims process, and final distribution.
• Modified Administration: A streamlined alternative to regular administration, available when all interested parties consent and the estate qualifies. The personal representative files a final report instead of a full accounting, substantially reducing the paperwork, and it's now the more common path for qualifying estates.

How to Open Probate in Maryland

1. File a Petition for Probate with the Register of Wills in the county where the deceased was domiciled. Bring the original will, a certified death certificate, and a list of heirs with addresses and relationships.
2. The Register reviews the petition — usually within a few business days for small and modified estates, longer for regular estates.
3. Once approved, the Register issues Letters of Administration — your authority to act for the estate.

Personal Representative Commissions in Maryland

Maryland sets personal representative commissions by statute, under Md. Estates & Trusts § 7-601:

Examples: a $200,000 estate generates approximately $8,280 in commissions ($1,800 + 3.6% of $180,000 = $6,480). A $500,000 estate generates approximately $19,080. This is a statutory ceiling — the court can approve less, and can approve more only if the will specifies a larger amount.

The Maryland Estate Tax

Maryland imposes its own estate tax on estates valued above $5 million, a threshold that's been fixed since 2019 and is not indexed for inflation (unlike some other states' estate taxes). The rate is graduated up to a top rate of 16%. The Maryland Estate Tax Return must be filed within 9 months of death for any estate above the threshold, and the personal representative is personally liable for paying the tax before distributing assets.

This creates a real gap for larger Maryland estates: the federal exemption is $15 million per person for 2026, so an estate between $5 million and $15 million can owe substantial Maryland estate tax while owing nothing federally.

The Maryland Inheritance Tax

Maryland's inheritance tax, under Md. Tax-General § 7-203, depends on the beneficiary's relationship to the deceased:

• Exempt (0%): Spouse, children (including stepchildren) and their lineal descendants (grandchildren, etc.), parents (including stepparents), grandparents, siblings, spouses of children/descendants, and — for a registered domestic partnership, or with the required affidavit for a jointly held primary residence — a domestic partner.
• 10%: Everyone else — nieces, nephews, cousins, friends, unmarried partners without a registered domestic partnership, and bequests to organizations that don't qualify for the charitable exemption.

The inheritance tax is paid by the estate (not by the recipient) and is filed with the Register of Wills as part of estate administration. Even small estates can owe inheritance tax if any beneficiaries fall into the 10% category — and property passing through a small estate administration itself is exempt from the inheritance tax under § 7-203(h).

Creditor Claims in Maryland

Under Md. Estates & Trusts § 8-103, Maryland's creditor claim period generally runs 6 months from the date of death — not from when notice is published, which is a real difference from many other states. Notice to creditors is published, and known creditors typically must receive direct notice as well. The estate cannot safely make final distributions before this 6-month window closes.

Maryland Intestacy: What If There's No Will?

Under Md. Estates & Trusts § 3-102: if the deceased has a surviving spouse and minor children, the spouse takes one-half and the children share the other half. If the surviving spouse and only adult children survive, the spouse takes the first $40,000 plus one-half of the balance, with the children sharing the rest. If there are no descendants but a parent survives, the spouse takes the first $40,000 plus one-half of the balance, with the parents taking the rest.